On Taxing Rich French People

In another great New Yorker article, Lauren Collins writes about controversy over taxing wealthy people in France, a controversy that has already caused Gerard Depardieu to move to Belgium and/or Russia. At one point in the article, she interviews experts to get their views on whether such taxes are effective in raising revenue. One expert pithily explains:

Yes, it works in practice, but does it work in theory?

That is a question we can ask about much of modern social science!
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